Opinion
11778-22
11-29-2022
CHARLES W. BRANT & SUSAN A. BRANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On September 21, 2022, respondent filed a Motion to Close on Ground of Duplication, explaining therein that the instant case is duplicative of the case at Docket No. 11288-22. Noting that the last day for timely filing a petition with this Court in response to the notice of deficiency issued to petitioners in respect of their taxable year 2019 is listed as "May 2, 2022", and the petition filed at Docket No. 11288-22 was electronically submitted on May 3, 2022, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is denied. It is further
ORDERED that respondent's Motion for Leave to File Out of Time Answer to Amended Petition filed November 23, 2022, is granted, and the lodged Answer to Amended Petition shall be filed as of the date of this Order.